VATWELF3010 - Welfare services: law
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
In item 9 “welfare services” means services which are directly connected with -
- the provision of care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons,
- the care or protection of children and young persons, ….
And, in the case of services supplied by a state-regulated private welfare institution, includes only those services in respect of which the institution is so regulated.
Welfare services have a specific definition for VAT purposes. Note (6) to Group 7 gives the legal definition of welfare services. The present Note (6) was substituted by SI 2002/762, and took effect from 21 March 2002. Before that date Note (6)(b) did not contain the word care.